Revenue Administration in Sub-Saharan Africa - International Tax ...

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Table 3: Delegated authority that can be exercised by the national revenue bodyRemitEstablishFixInfluenceMakeSet serviceCountryadministrative internal Allocate levelsstafftax lawperformancepenalties design/ budget & mixrecruitmentrulingslevelsand/or interest structureof staffcriteriaHire anddismissstaffNegotiatestaff paylevelsBenin 1 1 2 3 1 1 2 2 4Botswana × Burundi 2 1 2 4 3 3 2 3 4Ethiopia 1 1 1 1 2 1 1 1 1Ghana 2 2 1 1 1 1 1 1 1Kenya 1 1 1 1 1 1 1 1 2Malawi 2 1 1 1 1 1 1 1 2Mauritius 1 1 1 1 1 1 1 1 1Rwanda 1 1 2 2 2 1 1 1 4Senegal 1 1 1 4 2 2 2 2 4SierraLeone1 2 1 1 2 1 1 1 2SouthAfrica1 3 1 1 1 1 1 1 1Tanzania 1 2 1 1 2 1 1 1 2Uganda 1 1 1 1 1 1 1 1 1Zambia 3 1 1 1 1 1 1 1 1Notes: 1= often2=sometimes3=rarely4=never
Table 4: Decision making structures: Internal and external scrutinyCountryEMC foroveralldecisionmakingCGPHumanresourcecommitteeInternalauditCPUIAUCode ofethicsIACExternalauditorsBenin × × Botswana × × × × Burundi × × × × × × ×Ethiopia × × × Ghana ×Kenya × Malawi × Mauritius Rwanda × Senegal × ×SierraLeone × SouthAfrica × Tanzania × 34 Uganda × × Zambia × × Notes:EMC – Executive management committeeCGP – Corporate governance policyCPU – Corruption prevention unitIAU – Internal affairs unitIAC – Internal audit committeeEA – External auditorsIGAD – Independent government audit departmentIGAD34 Only donor funded projects are audited by external auditors.
Page 1 and 2: INTERNATIONALTAXDIALOGUE2010Revenue
Page 3 and 4: Table 12: Total cost of collection
Page 5 and 6: PCCAPAYEPITPSVRAGBRRARTSASACUSARSSS
Page 7 and 8: Executive summaryRevenue administra
Page 9 and 10: Institutional arrangements for reve
Page 11 and 12: • All unified semi-autonomous rev
Page 13 and 14: B. Scope of revenue bodies’ respo
Page 15 and 16: C. Relative autonomy of revenue bod
Page 17 and 18: Survey results (Table 3)• All rev
Page 19 and 20: Key observationsRevenue administrat
Page 21 and 22: You are entitled to expect SARS:Box
Page 23 and 24: Box 4: An example of a codified set
Page 25: Table 2: Tax and non-tax revenues a
Page 29 and 30: The organization of revenue bodiesC
Page 31 and 32: The ‘taxpayer segment’ model: A
Page 33 and 34: Key observationsSurvey results indi
Page 35 and 36: Box 6: The common characteristics o
Page 37 and 38: C. Office network and staffingIntro
Page 39 and 40: Table 7: Selected features of the o
Page 41 and 42: Table 9: Number of staff and distri
Page 43 and 44: A. Strategic planning and managemen
Page 45 and 46: Key observationsThe corporate plann
Page 47 and 48: Table 10: Selected management pract
Page 49 and 50: A. An overview of funding mechanism
Page 51 and 52: B. Revenue administration expenditu
Page 53 and 54: Table 13: Share of total wage bill
Page 55 and 56: Revenue performance 76Chapter VKey
Page 57 and 58: Table 15: Revenue collection data f
Page 59 and 60: Domestic tax return filing, assessm
Page 61 and 62: A. Taxpayer registration and design
Page 63 and 64: VAT• All the surveyed countries h
Page 65 and 66: C. Taxation of small and micro-busi
Page 67 and 68: D. Use of modern electronic applica
Page 69 and 70: Table 18: PIT filing, assessment an
Page 71 and 72: CountryHow is the final annual PIT
Page 73 and 74: Table 20: VAT filing, assessment an
Page 75 and 76: CountryTable 21: Taxation of small
Page 77 and 78:
CountryBasis used todeterminetaxMal
Page 79 and 80:
Use of electronic application in ta
Page 81 and 82:
Legal and administrative powers of
Page 83 and 84:
functions. These powers are also co
Page 85 and 86:
Table 26: Information gathering pow
Page 87 and 88:
CountryTable 28: Interest and admin
Page 89 and 90:
CountryTable 29: Interest and admin
Page 91 and 92:
CountrySouth AfricaTanzaniaUgandaZa
Page 93 and 94:
CountryMalawiMauritiusRwandaSierraL
Page 95 and 96:
AnnexesAnnex 1: Organization struct
Page 97 and 98:
KRABoard of DirectorsCommissionerGe
Page 99 and 100:
ZRABoard of DirectorsCommissionerGe
Page 101 and 102:
ERCADirector GeneralAdvisory BoardE
Page 103 and 104:
MauRABoard ofDirectorsInternal Audi
Page 105 and 106:
Clarify SARS’operatingmodel,strea
Page 107 and 108:
Enhancethe URAcorporateimageLevel o
Page 109 and 110:
KRAMissionVisionValuesTo promote co
Page 111 and 112:
ZRAMissionVisionValuesTo maximize a
Page 113 and 114:
MauRAMissionVisionValuesTo continua
Page 115 and 116:
GRAMissionVisionValuesTo supervise
Page 117 and 118:
Source: ECRA• Cross cutting issue
Page 119 and 120:
MalawiType of taxRevenue collected
Page 121 and 122:
GhanaTax categoryRevenue collection
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